The trial balance of Wildcat Corporation included the following at December 31, 2021: Debits Credits Sales revenue 6,100,000 Interest revenue 41,000 Loss on sale of investments 20,000 Loss on debt investments 160,000 Gain on projected benefit obligation 270,000 Cost of goods sold 4,580,000 Selling expense 420,000 Restructuring costs 190,000 Interest expense 10,000 General and administrative expense 320,000 The loss on debt investments represents a decrease in the fair value of debt securities and is classified as part of other comprehensive income. Wildcat Corporation had 100,000 shares of stock outstanding throughout the year. Wildcat Corporation is subject to a 25% effective tax rate. Required: Prepare a 2021 multiple-step income statement for Wildcat Corporation with earnings per share disclosure. (Amounts to be deducted should be indicated with a minus sign. Round Earnings per share answer to 2 decimal places.)